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Section 1242.00
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Expenses solely related to freight service and passenger service |
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Section 1242.01
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Common expenses |
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Section 1242.02
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Made by accounting divisions |
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Section 1242.03
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Special tests |
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Section 1242.04
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Operating expense account number notation |
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Section 1242.05
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Instructions for separation |
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Section 1242.06
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Administration--track (account XX-19-02) |
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Section 1242.10
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Administration--bridges and buildings (account XX-19-03) |
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Section 1242.11
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Administration--signals (account XX-19-04) |
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Section 1242.12
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Administration--communications (account XX-19-05) |
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Section 1242.13
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Administration--other (account XX-19-06) |
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Section 1242.14
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Roadway, tunnels and subways, bridges and culverts, ties, rails, other track material, ballast, track laying and surfacing, |
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Section 1242.15
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Road property damaged--other (account XX-19-48) |
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Section 1242.16
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Signals and interlockers (accounts XX-17-19 and XX-18-19) |
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Section 1242.17
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Communication systems (account XX-19-20) |
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Section 1242.18
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Electric power systems (account XX-19-21) |
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Section 1242.19
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Highway grade crossings (accounts XX-17-22 and XX-18-22) |
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Section 1242.20
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Station and office buildings (account XX-19-23) |
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Section 1242.21
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Shop buildings--locomotives (account XX-19-24) |
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Section 1242.22
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Shop buildings--freight cars (account XX-13-25) |
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Section 1242.23
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Shop buildings--other equipment (account XX-19-26) |
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Section 1242.24
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Locomotive servicing facilities (account XX-19-27) |
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Section 1242.25
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Miscellaneous building and structures (account XX-19-28) |
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Section 1242.26
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Coal marine terminals, ore marine terminals, TOFC/COFC terminals, other marine terminals, motor vehicle loading and |
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Section 1242.27
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Roadway machines, small tools and supplies, and snow removal (accounts XX-19-36 to XX-19-38, inclusive) |
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Section 1242.28
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Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00) |
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Section 1242.29
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Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17-00, 62-18-00, and 62-19-00) |
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Section 1242.30
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Lease rentals--debit and credit and other rents--debit and credit (accounts 31-17-00, 31-18-00, 31-19-00, 32-17-00, 32-18-00, |
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Section 1242.31
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Joint facility rents--debit and credit and joint facility--debit and credit (accounts 33-17-00, 33-18-00, 33-19-00, |
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Section 1242.32
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Other expenses and casualties and insurance (accounts XX-17-99, XX-18-99, XX-19-99, 50-17-00, 50-18-00, |
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Section 1242.33
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Administration (account XX-26-01) |
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Section 1242.34
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Repair and maintenance (account XX-26-41) |
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Section 1242.35
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Machinery repair and equipment damaged (accounts XX-26-40 and XX-26-48) |
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Section 1242.36
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Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00) |
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Section 1242.37
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Fringe benefits (account 12-26-00) |
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Section 1242.38
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Lease rentals--debit and credit, other rents--debit and credit, and repairs billed to others (accounts 31-26-00, 32-26-00, |
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Section 1242.39
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Joint facility rents--debit and credit, and joint facility--debit and credit (accounts 33-26-00, 34-26-00, 37-26-00 |
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Section 1242.40
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Other and casualties and insurance (accounts XX-26-99 and 50-26-00) |
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Section 1242.41
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Administration, repair and maintenance, machinery repair, equipment damaged, dismantling retired property, fringe benefits, other |
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Section 1242.42
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Administration (account XX-27-01) |
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Section 1242.43
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Trucks, trailers, and containers (revenue service) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44) |
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Section 1242.44
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Passenger and other revenue equipment (account XX-27-45) |
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Section 1242.45
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Computers and data processing equipment (account XX-27-46) |
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Section 1242.46
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Machinery (account XX-27-40) |
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Section 1242.47
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Work and other non-revenue equipment (account XX-27-47) |
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Section 1242.48
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Equipment damaged (account XX-27-48) |
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Section 1242.49
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Fringe benefits (account 12-27-00) |
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Section 1242.50
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Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00) |
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Section 1242.51
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Lease rentals--debit and credit, other rents--debit and credit, repairs billed to others--credit (accounts 31-27-00, |
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Section 1242.52
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Joint facility rents--debit and credit and joint facility--debit and credit (accounts 33-27-00, 34-27-00, 37-27-00 |
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Section 1242.53
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Other and casualties and insurance (accounts XX-27-99 and 50-27-00) |
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Section 1242.54
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Administration (account XX-51-01) |
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Section 1242.55
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Engine crews and train crews (accounts XX-51-56 and XX-51-57) |
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Section 1242.56
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Dispatching trains (account XX-51-58) |
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Section 1242.57
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Operating signals and interlockers, operating drawbridges, highway crossing protection (accounts XX-51-59, |
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Section 1242.58
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Train inspection and lubrication (account XX-51-62) |
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Section 1242.59
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Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives (accounts XX-51-67, XX-51-68 |
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Section 1242.60
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Freight lost or damaged--solely related (to train) (account 51-51-00) |
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Section 1242.61
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Clearing wrecks (account XX-51-63) |
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Section 1242.62
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Fringe benefits (account 12-51-00) |
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Section 1242.63
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Joint facility--debit and credit (accounts 37-51-00 and 38-51-00) |
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Section 1242.64
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Other and casualties and insurance (accounts XX-51-99 and 50-51-00) |
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Section 1242.65
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Administration (account XX-52-01) |
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Section 1242.66
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Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power purchased/produced |
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Section 1242.67
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Freight lost or damaged--solely related (to yard) (account 51-52-00) |
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Section 1242.68
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Clearing wrecks (account XX-52-63) |
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Section 1242.69
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Fringe benefits (account 12-52-00) |
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Section 1242.70
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Joint facility--debit and credit (accounts 37-52-00 and 38-52-00) |
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Section 1242.71
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Other and casualties and insurance (accounts XX-52-99 and 50-52-00) |
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Section 1242.72
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Cleaning car interiors and freight lost and damaged--all other (accounts XX-53-70 and 51-53-00) |
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Section 1242.73
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Adjusting and transferring loads, and car loading devices and grain doors (accounts XX-33-71 and XX-33-72) |
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Section 1242.74
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Fringe benefits (account 12-53-00) |
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Section 1242.75
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Administration; pickup and delivery, marine line haul, and rail substitute service; loading, unloading and local marine; protective |
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Section 1242.76
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Administration (account XX-55-01) |
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Section 1242.77
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Employees performing clerical and accounting functions, and loss and damage claims processing (accounts XX-55-76 and XX-55-78) |
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Section 1242.78
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Communication systems operations (account XX-55-77) |
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Section 1242.79
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Fringe benefits (account 12-55-00) |
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Section 1242.80
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Joint facility--debit and credit (accounts 37-55-00 and 38-55-00) |
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Section 1242.81
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Other and casualties and insurance (accounts XX-55-99 and 50-55-00) |
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Section 1242.82
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Officers--general superintendence; accounting, auditing and finance; management services and data processing; personnel and |
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Section 1242.83
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Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93) |
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Section 1242.84
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Fringe benefits (account 12-63-00) |
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Section 1242.85
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Industrial development (account XX-61-90) |
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Section 1242.86
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Joint facility--debit and credit and casualties and insurance (accounts 37-63-00, 38-63-00 and 50-63-00) |
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Section 1242.87
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Revenues, expenses and income |